Record Finder / 25-002331-TT
Michigan

Kyron Homes LLC, Petitioner Vs. City Of Grand Rapids, Respondent

Petitioner
Kyron Homes LLC
Respondent
City Of Grand Rapids

Case overview

Docket number
25-002331-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Kent
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
11Consent JudgmentNot recordedNot recorded02/24/2026Not recordedDownload
10GrantedNot recorded902/24/2026Not recordedDownload
9A Stipulation has been received.Not recordedNot recorded02/14/2026$50.00Download
8AppearanceRESPNot recorded02/10/2026Not recordedDownload
7Prehearing General CallNot recordedNot recorded10/01/2025Not recordedDownload
6Answer was receivedNot recordedNot recorded08/11/2025Not recordedDownload
5ET Case Info SheetNot recordedNot recorded08/11/2025Not recordedDownload
4Proof of service of petition was received.PETNot recorded07/08/2025Not recordedDownload
3Petition has been verifiedPET106/10/2025Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded06/10/2025Not recordedDownload
1A petition was received.PETNot recorded05/21/2025$400.00Download

Documents

Read document text excerpt

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Kyron Homes LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002331 

 

City of Grand Rapids, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002331 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: February 24, 2026 

am 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

RECEIVED 

oly 

FEB 1 9 2026 

PROPERTY TAX 

CONSULTANTS 

MICHIGAN TAX TRIBUNAL 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

February 12, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

So 

Lansing, MI 48909 

oid 

GEG 

RE: 

Property Tax Consultants for Kyron Homes LLC 

Parcel # 41-13-36-306-002, v. City of Grand Rapids 

Docket # 25-002331 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Aylsworth 

Agent for Kyron Homes LLC 

JA/ac 

Cc: Attorney, City of Grand Rapids

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for; Kyron Homes LIL.C, 

Petitioner, 

Vv 

MTT Docket No. 25-002331 

City of Grand Rapids, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

x __ Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-13-36-306-002. 

(If more than one parcel is at issue, attach a completed Multiple Parcel 

Stipulation Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$2,161,600 

$1,080,800 

$1,080,800 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are:

Page 3

MTT Docket No. 25-002331 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

- 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Petitioner agrees to the waiver of interest on 

any refund. 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Jon Aylswofh, Property Tax Consultants 

Date: 

2 evi 24 

Signature of Respondent’s authorized representative: 

/s/ Sarah J. Hartman 

Sarah J. Hartman, City of Grand Rapids Attorney 

Date: 

d/1d]/ a6 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

PROPE 

Y 

GRAND RAPIDS M 

14. FEB 2026 

TAX 

CONSULTANTS 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Be 

—

re 

UN

£ 

F

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Page 1

RECEIVED 

oly 

FEB 1 9 2026 

PROPERTY TAX 

CONSULTANTS 

MICHIGAN TAX TRIBUNAL 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

February 12, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

So 

Lansing, MI 48909 

oid 

GEG 

RE: 

Property Tax Consultants for Kyron Homes LLC 

Parcel # 41-13-36-306-002, v. City of Grand Rapids 

Docket # 25-002331 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Aylsworth 

Agent for Kyron Homes LLC 

JA/ac 

Cc: Attorney, City of Grand Rapids

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for; Kyron Homes LIL.C, 

Petitioner, 

Vv 

MTT Docket No. 25-002331 

City of Grand Rapids, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the 

x __ Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-13-36-306-002. 

(If more than one parcel is at issue, attach a completed Multiple Parcel 

Stipulation Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$2,161,600 

$1,080,800 

$1,080,800 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are:

Page 3

MTT Docket No. 25-002331 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

- 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): Petitioner agrees to the waiver of interest on 

any refund. 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Jon Aylswofh, Property Tax Consultants 

Date: 

2 evi 24 

Signature of Respondent’s authorized representative: 

/s/ Sarah J. Hartman 

Sarah J. Hartman, City of Grand Rapids Attorney 

Date: 

d/1d]/ a6 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

PROPE 

Y 

GRAND RAPIDS M 

14. FEB 2026 

TAX 

CONSULTANTS 

269.366.0300 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Be 

—

re 

UN

£ 

F

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

KYRON HOMES, LLC, 

 

 

 

 

 

 

 

Docket No. 25-002331 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

Parcel No. 41-13-36-306-002 

 

 

CITY OF GRAND RAPIDS, 

 

 

 

 

Respondent. 

 

/ 

Jon Aylsworth 

Property Tax Consultants 

Representative for Petitioner 

861 Pinecrest Ave SE, 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

Sarah J. Hartman (P71458) 

Elizabeth J. Fossel (P41430) 

City of Grand Rapids Law Department 

Attorneys for Respondent 

300 Monroe, NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-4029 

shartman@grand-rapids.mi.us 

efossel@grand-rapids.mi.us 

 

/ 

 

RESPONDENT’S APPEARANCE OF COUNSEL 

 

 

NOW COMES, Director of Legal Affairs – Civil Litigation, Sarah J. Hartman and hereby 

enters her Appearance of Counsel on behalf of Respondent City of Grand Rapids. 

 

CITY OF GRAND RAPIDS, 

a Michigan municipal corporation 

 

 

Dated: February 10, 2026 

 

 

 By: /s/ Sarah J. Hartman 

 

 

Sarah J. Hartman (P71458) 

Director of Legal Affairs – Civil Litigation 

Attorney for Respondent

Page 2

PROOF OF SERVICE 

 

 

Alma Echeverria, being first duly sworn, deposes and says that she is a Paralegal in the 

Office of the City Attorney, attorneys for Respondent herein, and that on February 10, 2026, she 

served true and complete copies of Respondent’s Appearance of Counsel via email, upon: 

 

Jon Aylsworth 

Property Tax Consultants 

Representative for Petitioner 

jack@skylinepropertytax.com 

 

 

 

 

 

 

 

 

 

 

 

/s/ Alma Echeverria . 

 

 Alma Echeverria

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF SEPTEMBER 1 - 15, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Kyron Homes LLC,

Petitioner,

v

 

 

City Of Grand Rapids,

Respondent.

 MTT Docket No. 25-002331

Please be advised that 25-002331 has been placed on a two-week Prehearing General 

Call commencing September 01, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002331

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 5, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 5, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 5, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

September 1, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 1, 2025

Page 3

MTT Docket No. 25-002331

Page 3 of 3

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized

Page 4

STATE

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

KYRON HOMES, LLC, 

 

 

 

 

 

 

 

Docket No. 25-002331 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

Parcel No. 41-13-36-306-002 

 

 

CITY OF GRAND RAPIDS, 

 

 

 

 

Respondent. 

 

/ 

Jon Aylsworth 

Property Tax Consultants 

Representative for Petitioner 

861 Pinecrest Ave SE, 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

Elizabeth J. Fossel (P41430) 

Kendall R. O’Connor (P84036) 

City of Grand Rapids Law Department 

Attorneys for Respondent 

300 Monroe, NW, Suite 620 

Grand Rapids, MI 49503 

(616) 456-3802 

efossel@grand-rapids.mi.us 

koconnor@grand-rapids.mi.us 

 

/ 

 

RESPONDENT’S APPEARANCE AND ANSWER TO PETITION 

WITH PROOF OF SERVICE 

 

 

NOW COMES Elizabeth J. Fossel and Kendall R. O’Connor for the City of Grand Rapids, 

who hereby enter their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and 

answers Petitioner’s Petition as follows: 

1. Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, 

Grandville, MI 49418. 

 

ANSWER: Respondent lacks knowledge or information sufficient to form a belief as 

to the truth of the allegations, and leaves Petitioner to its proofs. 

 

2. Respondent, City of Grand Rapids, levies and collects the property taxes on the subject 

property. 

 

ANSWER: Admitted.

Page 2

3. The property identification is # 41-13-36-306-002, and the subject property address is 1035 

SW Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real 

property. Petitioner’s Property is presently used for commercial. Petitioner believes that 

Petitioner’s Property was originally designed to be used for commercial. 

 

ANSWER: Respondent admits the stated parcel number and address, and that the 

Subject Property is classified as Commercial-Improved. Respondent neither admits nor 

denies the remaining allegations for the reason that Respondent lacks knowledge or sufficient 

information to form a belief as to the truth of the allegations regarding use and intended use 

of the property. 

 

4. The subject property is located in Kent County and the school districts of Grand Rapids 

Public and the Kent Intermediate School District and Grand Rapids Community College. 

 

ANSWER: Respondent admits the Subject Property is located in Kent County and 

the Grand Rapids City School district. 

 

5. This matter involves issues relating to the true cash and taxable values for the parcel 

referenced above for the 2025 tax year. 

 

ANSWER: Respondent neither admits nor denies the allegations in paragraph 5 of 

Petitioner’s Petition for the reason that Respondent lacks knowledge or sufficient 

information to form a belief as to the truth of the allegations. 

 

6. For tax year 2025, Respondent’s Board of Review determined an assessed value of 

$1,080,800, a state equalized value of $1,080,800 and a taxable value of $1,080,000. 

 

ANSWER: Admitted. 

 

7. While a protest to the March Board of Review was not required by MCL 205.735a, 

petitioner timely protested to the March Board of Review but the requested relief was 

denied. 

 

ANSWER: Respondent admits Petitioner protested to the March Board of Review. 

Paragraph 7’s remaining allegations contain legal conclusions to which no response is 

required. 

 

8. The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash 

value of the fee simple interest as of the applicable tax date. 

 

ANSWER: Paragraph 8 contains legal conclusions to which no response is required. 

To the extent a response is required, Respondent denies the allegations as untrue. 

 

9. Petitioner contends the true cash value of the subject property is $1,200,000 which would 

yield a state equalized value of $600,000 and the taxable value is $600,000. The amount in

Page 3

contention is $480,800 for assessed value, state equalize and $480,800 for taxable value, 

and the amount in contention is $961,600 for the true cash value. 

 

ANSWER: Respondent denies as untrue the allegations and corresponding values as 

set forth in paragraph 9 of Petitioner’s Petition with respect to True Cash Value, State 

Equalized Value and Taxable Value. Respondent admits the allegations and corresponding 

values in contention as alleged in paragraph 9 of Petitioner’s Petition. 

 

10. Petitioner requests that the Tribunal reduce the assessed value and the taxable value of the 

subject parcel from $1,080,800 and $1,080,800 respectively to $600,000 and order a refund 

with interest, as provided by the Tax Tribunal Act. 

 

ANSWER: Paragraph 10 merely states Petitioner’s request for relief to which no 

response is required. To the extent a response is required, Respondent denies that Petitioner 

is entitled to the relief sought or any remedy with regards to this Petition. 

 

 

WHEREFORE, Respondent City of Grand Rapids prays that this Honorable Tribunal 

dismiss the Petition and award Respondent its costs and attorney fees. 

 

CITY OF GRAND RAPIDS, 

a Michigan municipal corporation 

 

 

Dated: August 11, 2025 

 

 

 

By: /s/ Kendall R. O’Connor 

 

 

 

 

 

 

 

 

 Kendall R. O’Connor (P84036) 

 Assistant City Attorney 

 Attorney for Respondent

Page 4

PROOF OF SERVICE 

 

 

Alma Echeverria, being first duly sworn, deposes and says that she is a Legal

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002331

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Grand Rapids (KENT)

Local Unit of Government/First Name

Kendall

M.I.

R.

Last Name

O'Connor

Home Address (No., Street, P.O. Box or Rural Route)

300 Monroe Ave NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-456-4029

Fax Number

616-456-4569

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

cityattorney@grcity.us

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kendall

M.I.

R.

Last Name

O'Connor

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

300 Monroe Avenue NW, Ste. 620

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-456-4029

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

cityattorney@grand-rapids.mi.us

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Kendall R. O'Connor

/s/

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Page 1

RECEIVED 

AW 

JUL 

1 0 2005 

MICHIGAN TAX T RIB 

PROPERTY TAX 

UNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 8, 2025 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket#_JS~ 00Q 33 ( 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

Jor’ 

Aylsworth 

JA/ac 

Enclosures

Page 2

RECEIVED 

ala 

MAY 21 2005 

MI 

PROPERTY TAX 

CHIGAN TAX TRIBUNAL 

GONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kyron Homes LLC 

Parcel # 41-13-36-306-002, v. City of Grand Rapids 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very trply yours, 

Enclosures

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Kyron Homes LLC, 

v 

MTT Docket No, 25-002331 

City of Grand Rapids, 

PETITION 

Petitioner, Kyron Homes LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

1. 

Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, Grandville, MI 

49418. 

2. 

Respondent, City of Grand Rapids, establishes levies and collects the property taxes on the 

subject property. 

3. 

The property identification is # 41-13-36-306-002 and the subject property address is 1035 SW 

Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioners 

Property was originally designed to be used for commercial. 

4. 

The property is located in Kent County and the school districts of Grand Rapids Public and the 

Kent Intermediate School District and Grand Rapids Community College. 

5. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

6. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,080,800 a 

state equalized value of $1,080,800 and a taxable value of $1,080,800. 

7. 

While a protest to the March Board of Review was not required by MCL 205.735a, petitioner 

timely protested to the March Board of Review but the requested relief was denied. 

8. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

9. 

Petitioner contends the true cash value of the subject property is $1,200,000 which would yield a

Page 4

Dated: May 21, 2025 

By: 

/ 

Jon sgt Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kyron Homes LLC 

Petitioner 

Vv 

PETITION 

~~ MTT Docket # 25-002331 

City of Grand Rapids 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on July 8, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, City of Grand Rapids 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Clerk, City of Grand Rapids 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Director of Equalization, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Secretary of School Board, Grand Rapids Public School District 

1331 Martin Luther King Jr St SE, Grand Rapids, MI 49501 

Secretary of School Board, Kent Intermediate School District 

2930 Knapp Street NE, Grand Rapids, MI 49525 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 48909

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

Michigan Tax Trib unal 

ATTN: Clerk of the Court 

P.O. Box 30232 

Lansing, MI 48909

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Read document text excerpt

Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21,2025 

RECEIVED 

MAY 212055 (WI 

Clerk of the Court 

AD. 

Michigan Tax Tribunal 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kyron Homes LLC 

Parcel # 41-13-36-306-002, v. City of Grand Rapids 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Kyron Homes LLC, 

v 

MTT Docket No. 

City of Grand Rapids, 

PETITION 

Petitioner, Kyron Homes LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, Grandville, MI 

49418. 

Respondent, City of Grand Rapids, establishes levies and collects the property taxes on the 

subject property. 

The property identification is # 41-13-36-306-002 and the subject property address is 1035 SW 

Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real property. 

Petitioner’s Property is presently used for commercial, Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Kent County and the school districts of Grand Rapids Public and the 

Kent Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1 ,080,800 a 

state equalized value of $1,080,800 and a taxable value of $1,080,800. 

While a protest to the March Board of Review was not required by MCL 205.735a, petitioner 

timely protested to the March Board of Review but the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,200,000 which would yield a 

ion is

Page 3

Dated: May 21, 2025 

By: 

Jon Aylsworth, Property Tax Consultants 

861 Plfecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kyron Homes LLC 

Petitioner 

Vv 

PETITION 

City of Grand Rapids 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

y/7an 

Jo

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ET_Notice_of_Docket_Number.2025-06-10_08-57-49.0000.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Kyron Homes LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002331

City Of Grand Rapids, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 10, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Read document text excerpt

Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21,2025 

RECEIVED 

MAY 212055 (WI 

Clerk of the Court 

AD. 

Michigan Tax Tribunal 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Kyron Homes LLC 

Parcel # 41-13-36-306-002, v. City of Grand Rapids 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Kyron Homes LLC, 

v 

MTT Docket No. 

City of Grand Rapids, 

PETITION 

Petitioner, Kyron Homes LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, Grandville, MI 

49418. 

Respondent, City of Grand Rapids, establishes levies and collects the property taxes on the 

subject property. 

The property identification is # 41-13-36-306-002 and the subject property address is 1035 SW 

Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real property. 

Petitioner’s Property is presently used for commercial, Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Kent County and the school districts of Grand Rapids Public and the 

Kent Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $1 ,080,800 a 

state equalized value of $1,080,800 and a taxable value of $1,080,800. 

While a protest to the March Board of Review was not required by MCL 205.735a, petitioner 

timely protested to the March Board of Review but the requested relief was denied. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $1,200,000 which would yield a 

ion is

Page 3

Dated: May 21, 2025 

By: 

Jon Aylsworth, Property Tax Consultants 

861 Plfecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Kyron Homes LLC 

Petitioner 

Vv 

PETITION 

City of Grand Rapids 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

y/7an 

Jo

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.